What is Form 26AS? The Only Guide You’ll Ever Need

byPaytm Editorial TeamLast Updated: April 17, 2026
form 26as

According to official data, around 7.4 crore Indians filed an ITR in FY23. If you are one of them, it is important to understand the various forms related to income tax that document your tax liability for a particular financial year. Form 26AS is a crucial document for filing ITR in India.

Table of Contents

Since the information that Form 26AS carries is essential for calculating your tax payable, you must know all about it. This blog will help you understand what Form 26AS is, how you can view and download it, and what the different components of Form 26AS are.

What is Form 26AS?

Form 26AS refers to a consolidated document that records all tax-related details and transactions linked to your PAN in an assessment year.

Form 26AS is also referred to as the Tax Credit Statement in India. It contains details such as TDS/TCS information, advance tax or self-assessment tax you paid, as well as high-value transactions conducted during a particular financial year.

Form 26AS is provided to taxpayers to give them a comprehensive view of the financial and tax-related activities linked to their respective PAN numbers. In short, taxpayers can gain a comprehensive overview of the tax paid and tax refunds related to their incomes in a particular financial year through this form.

How to View and Download Form 26AS?

There are two primary ways to view and download Form 26AS:

  1. Through the e-Filing Portal (and TRACES)

Step 1: Visit the official e-filing website.

Step 2: Enter your user ID (PAN or Aadhaar number) and password to log in.

Step 3: Navigate to ‘e-file’, then select ‘Income Tax Returns’ and subsequently ‘View Form 26AS’.

Step 4: Click on ‘Confirm’ to be redirected to the TRACES website.

Step 5: On the TRACES website, select the box and click ‘Proceed’.

Step 6: Click on the link at the bottom of the page to view Form 26AS.

Step 7: Choose the Assessment Year and desired format (HTML or PDF) to view or download Form 26AS.

Step 8: Open the downloaded file to view Form 26AS. Once viewed, you can download Form 26AS in PDF format and save it for future reference.

  1. Via Internet Banking

PAN holders with a net banking account from any authorized bank can view Form 26AS. This service is available only if the PAN is linked to the net banking account and is provided free of charge.

Read more: 5 Financial Updates from the Government of India You Must Know

What Information is Available on Form 26AS?

Form 26AS includes the following information:

  • Tax deducted on income by all tax deductors
  • Details of tax collected at source by all tax collectors
  • Advance tax payments made by the taxpayer
  • Self-assessment tax payments
  • Regular assessment tax deposited by PAN holders
  • Details of income tax refunds received during the financial year
  • Details of high-value transactions involving shares, mutual funds, etc.
  • Details of tax deducted on the sale of immovable property
  • Details of TDS defaults processed during the year (after TDS return filing)
  • Turnover details reported in GSTR-3B

Note: Since June 1, 2020, additional information is available under the new Annual Information Statement (AIS), including specified financial transactions, pending and completed assessment proceedings, tax demands, and refunds, augmenting the existing data in the form.

What are the Different Components of Form 26AS?

Form 26AS is divided into 8 parts, from Part A to Part H. Each section deals with different components of tax.

Part A: Details of Tax Deducted at Source

  • Part A1: Details of Tax Deducted at Source for 15G/15H
  • Part A2: Details of Tax Deducted at Source on the Sale of Immovable Property u/s 194(IA)/TDS on Rent of Property u/s 194IB/TDS on Payment to Resident contractors and professionals u/s 194M (For Seller/Landlord of Property/ Payee of resident contractors and professionals)

Part B: Details of Tax Collected at Source

Part C: Details of Tax Paid (other than TDS or TCS)

Part D: Details of Paid Refund

Part E: Details of SFT Transaction

Part F: Details of Tax Deducted at Source on the sale of Immovable Property u/s 194(IA)/TDS on Rent of Property u/s 194IB/TDS on payment to resident contractors and professionals u/s 194M (For Buyer/Tenant of Property/Payer of resident contractors and professionals)

Part G: TDS Defaults* (Processing of Statements)

Part H: Details of Turnover as per GSTR-3B

How Do Form 26AS and Its Components Look Like?

Form 26AS looks something like this-

The images below show the various components of Form 26AS-

Latest Updates on Form 26AS

The government introduced a few changes to the information provided in Form 26AS in May 2020, as listed below:

  • Tax return information or demands (if applicable) associated with your PAN.
  • Details of specific financial transactions, including the purchase and sale of stocks, credit card bill payment details, and transactions related to real estate.
  • Any status related to income tax proceedings.

Note that you also need to have Form 26AS login credentials to access your statement.

Read more: How to Effectively Declare Housing Loan Interest in Your ITR

Conclusion

Form 26AS can be considered a tax logbook that records all details serving as proof of your income tax liability. Besides the income tax details, this form also contains sensitive and confidential details such as your name, address, PAN, Aadhaar Number, etc. Therefore, you must protect this statement to avoid any breach of privacy. At the same time, any errors or absence of any details in the Form 26AS should be corrected immediately to maintain transparency.

Disclaimer: This blog is written to make it easy for readers to understand complicated processes. Some information and screenshots may be outdated as government processes can change anytime without notification. However, we try our best to keep our blogs updated and relevant.

FAQs

Who can file income tax form 26AS?

Form 26AS is a tax credit statement provided to taxpayers, not a form that is filed. All Indian taxpayers with a PAN can access their Form 26AS.

What is the cash deposit limit for form 26AS?

For savings accounts, cash deposits of INR 1 lakh or more in a financial year, across one or multiple accounts having the same PAN, will be recorded in Form 26AS. For other modes of payment, the threshold for reporting is INR 10 lakhs or more.

When does a Form 26AS show no details?

If a deductor fails to deduct or deposit TDS or TCS correctly or on time, it will not be reflected in your Form 26AS.

Who has access to Form 26AS?

All Indian taxpayers with a PAN can access their Form 26AS, regardless of income or tax liability.

What is the Form 26AS of Income Tax?

Form 26AS, also referred to as the Tax Credit Statement, provides a consolidated view of all tax-related information linked to a taxpayer’s PAN, including details of TDS/TCS, advance tax, self-assessment tax, and high-value financial transactions.

How can I check 26AS by PAN?

You can check Form 26AS by logging in to the income tax e-filing portal or your authorized bank’s internet banking website, provided your PAN is linked to the respective account. This service is available free of cost.

What does Form 26AS show?

Form 26AS displays comprehensive information including TDS/TCS details, advance tax and self-assessment tax payments, details of income tax refunds, high-value financial transactions, and other tax-related activities linked to your PAN.

Author

Paytm Editorial Team

The Paytm Editorial Team is a collaborative group of writers, editors, and industry experts. We're dedicated to bringing you the latest insights, news, and guides on digital payments, financial services, and the technology that's shaping India's economy. We offer easy-to-follow guides and insights to help you explore Paytm’s products, features, and services. Our goal is to provide clear, reliable, and helpful information to empower you on your financial journey.

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